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European Union VAT rates and thresholds

15 March 2019

This table summarises the standard rates of VAT in force in each EU member state on 1 January 2019, as well as other useful information such as their VAT registration, distance selling and Intrastat thresholds.

For the second year running, standard rates remain unchanged in all member states. Most other data remains static too, apart from routine annual changes to Intrastat thresholds, however the recent trend of increasing national VAT registration thresholds for resident businesses has continued in the last year with Malta and Poland both revising their thresholds upwards.

The European Commission recently agreed to set 15% as a minimum standard rate for member states, finally confirming in law a policy that has been in place for some years. It has also proposed a maximum standard rate of 25%, although this will not be confirmed until agreement is reached on the EU’s package of reforms to VAT rates, which is likely to be at least two or three years away. If approved, it would appear that Hungary will have to reduce its VAT rate from 27%, the only standard rate in the EU that currently sits outside the proposed permitted range. 

Finally, the UK is due to leave the European Union on 29 March 2019 but, at the time of publication, the precise terms of its exit remain uncertain. A no deal Brexit would mean that the UK’s involvement in the Intrastat and distance selling regimes will cease on the day of exit. The UK is however expected to retain the same VAT rate, registration thresholds and VAT filing deadlines for the time being.

Download the report below.